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Note: consider the repayment holiday option for your (family) mortgage

In case a donation, in the form of the so-called “jubelton” (a tax-free donation of about €100,000 made before 2024 from parents to their child(ren) for purchasing their own home), or in the form of the one-off increased tax-free donation of €31,813 (2024), was made, we would like to …

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ATAD-2 documentation requirements

ATAD-2 documentation requirements

The Dutch hybrid mismatch rules (ATAD 2 rules) cover financial instruments resulting in a tax-deductible payment in one jurisdiction without a taxable pick-up in another jurisdiction (within a reasonable period) as a result of a ‘qualification difference’ with respect to (payments der …

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